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Social media is a popular communication tool for college students in many countries including Malaysia. Even though the literature indicates that the use of social media in a higher learning environment is likely to enhance academic performance of college students, the mechanism that explains such association is yet to be explored. Based on the claims that the integration of social media use is purposeful to enhance student engagement, the purpose of this paper is to investigate the role of student engagement as a potential mediator between social media use and academic performance of college students in Malaysia.

A total number of 227 business students in one of the public universities in Malaysia were randomly chosen to participate in this study. Questionnaire was used as the main data collection technique, which was personally administered during class sessions. Data were analyzed using structural equation modeling-partial least square (SEM-PLS).

The result showed the multidimensionality of student engagement. It also indicated that cognitive engagement mediated the relationship between social media and academic performance, but not behavioral, emotional, or agentic engagement. The result suggests that social media has the potential to be used in a learning environment as it promotes cognitive engagement of students in class and subsequently their academic performance and success.

One of the limitations of the present study is that the generalizability of the finding to a much larger population of students may be limited as the sampled students were recruited from business students in one of the public universities in Malaysia only. Students of different academic programs in different universities may have a different pattern of using the social media.

This study will help higher learning institutions and educators think of ways to integrate the use of social media in learning activities to help students achieve better academic performance. As shown by the findings, such use can encourage students to be cognitively engagedt in class in which the students can be more active learners.

The present study adds to the literature in social media use by addressing the issue of how it helps enhance academic performance of college students in a single model. Past studies tended to examine the role of social media and student engagement and the effect of student engagement on academic performance separately. Furthermore, this study took into consideration various types of social media used by college students who tend to have multiple accounts.

Artificial intelligence (AI) use is on the rise and evolving fast, which expectedly is set to transform the way we carry certain processes in accounting. This study aims to examine the use of AI in enhancing accounting efficiency in terms of AI adoption, employee competence, data quality and organizational readiness.

This study gathered data from 192 participants working in the field of accounting in Jordan to look into these factors and how they influence the efficiency of accounting processes. The research hypotheses were tested using partial least squares (PLS)-structural equation modeling.

The outcomes of this study documented that a high level of AI adoption, better data quality and competent employees can achieve better accounting efficiency. The PLS analysis also showed that accounting efficiency in Jordan could be enhanced with increased AI adoption level, mainly when organizational readiness elements such as sufficient infrastructure and positive organizational cultures are in place.

In the realm of emerging markets, this study takes a leading position as the researcher recognizes the vital importance of AI in increasing accounting efficiency across different entities. The outcomes of this study highlight the importance of aligning AI initiatives with broader organizational development strategies to fully gain the advantages of AI in accounting.